All you need to know about E-

Way Bill
1. What is E-Way Bill (EWB) under GST
2. Who will generate E-Way Bill
3. Stakeholders of EWB
4. Registering by Taxpayers on the E-Way Bill System
5. Enrolling by GST un-registered transporters
6. Generating new E-Way Bill
7. Generating Bulk E-Way Bills
8. Updating Vehicle Number
9. Cancelling E-Way bill
10. Managing Sub-Users
1. What is E-Way Bill (EWB) under GST
• EWB is an electronic way bill for movement of the goods
throughout the country. Every registered person Transporting
goods of more than Rs 50,000 in value has to furnish the
Information of goods prior to movement of goods

• When an E-Way bill is generated a unique E-Way bill number

shall be made available to the supplier, recipient, and the
transporter.

• The person in charge of a conveyance shall carry —

(a)the invoice or bill of supply or delivery challan, as the case
may be; and
(b) a copy of the E-Way Bill or the E-Way Bill number.
1. What is E-Way Bill (EWB) under GST
• The details of E-Way Bill generated shall be made available to
the registered recipient (Not applicable for unregistered
recipient) on the common portal, who shall either give
acceptance or rejection of the consignment covered by the e-
Way Bill

• These electronic way bills can be generated from the URL

Link http://ewaybill.nic.in or http://gst.kar.nic.in/ewaybill
1. What is E-Way Bill (EWB) under GST

• A GST officer can intercept any conveyance to verify the E-Way

Bill or the E-Way Bill number for all inter-State and intra-State
movement of goods.

• A summary report of every inspection of goods in transit shall be

recorded online by the GST officer in specified format within
twenty four hours and a final report in specified format shall be
recorded within three days of the inspection.

• Where a vehicle has been intercepted and detained for a period

exceeding thirty minutes, the transporter may upload the said
information in a specified format on the common portal
1. What is E-Way Bill (EWB) under GST

The tax payer has three activities related to the E-Way Bill
system
1. Generate the E-Way Bill
2. Update the Vehicle details
3. Cancel the E-Way Bill
1. What is E-Way Bill (EWB) under GST
Details of Eway Bill Generated shall consist the following in Form EWB-01
2. Who will generate E-Way Bill
E-Way bill is to be generated by the consignor or consignee himself
if the transportation is being done in own/hired conveyance or by
railways by air or by Vessel.
If the goods are handed over to a transporter for transportation by
road, E-Way bill is to be generated by the Transporter.
Where neither the consignor nor consignee generates the E-Way
bill and the value of goods is more than Rs.50,000/- it shall be the
responsibility of the transporter to generate it.

Further, it has been provided that where goods are sent by a

principal located in one State to a job worker located in any other
State, the E-Way bill shall be generated by the principal irrespective
of the value of the consignment.
3. Stakeholders of EWB
The following are four key stakeholders of the E-Way Bill:
• Suppliers – Generate the E-Way Bills and reject the E-Way Bills
generated by other party against his/her name, if it does not
belong to him/her.
• Recipients - Generate the E-Way Bills and reject the E-Way Bills
generated by other party against his/her name, if it does not
belong to him/her.
• Transporters - Generate the E-Way Bills, consolidated E-Way Bills
and update the vehicle numbers for the E-Way Bills assigned to
him for transportation by the taxpayers.
• Department Officers – Verify the E-Way Bills and consignments
carried with the E-Way Bills.
4. Registering by Taxpayers on the E-Way Bill
System

Registering Process is a simple and one time process

• For registering, visit on http://gst.kar.nic.in/ewaybill or

http://ewaybill.nic.in

For registering, you need to have GSTIN No. and Your registered
Mobile No. to receive OTP.
Following Screen will be opened after entering URL
4. Registering by Taxpayers on the E-Way
Bill System
After Clicking on E-Way bill Registration, You will be asked to
put your GSTIN No and Capcha Code. Putting these two, click
on Go
You will be redirected to a prefilled sheet, On this sheet click on
send OTP and then you will receive an OTP, then put that OTP
in required box and then you will be asked create your
username/user ID and Password of your own choice.

Screen will be shown as follows:

5. Enrolling by GST un-registered transporters

Many a small transporters are unregistered. They have to

enroll on E-Way bill portal for getting user ID/username on
of E-Way bill.

The enrolment form asks for his PAN details, business type,
business place, Aadhar authentication.
6. Generating new E-Way Bill
To generate new E-Way bill, registered person has to login on e-
way bill portal.
After Logging system will show main menu as:
6. Generating new E-Way Bill
On the left hand side, the system shows the main options. They are:
• E-Way bill – It has sub-options for generating, updating, cancelling and
printing the E-Way Bill.
• Consolidated E-Way Bill – It has sub-options to consolidate the E-Way
Bills, updating and cancelling them.
• Reject – It has the option to reject the E-Way Bill generated by others, if
it does not belong to the user.
• Reports – It has sub-options for generating various kinds of reports.
• Masters – It has sub-options to create the users’ masters like
customers, suppliers, products, transporters.
6. Generating new E-Way Bill
• User Management – It has sub-options for the users to create,
modify and freeze the sub-users to his business.
• Registration – It has sub-options to register for SMS, Android App
and API facilities to use.

The right hand side has the notification panel which notifies and
alerts the user on various points about the E-Way Bill system.
• When the user selects the ‘Generate new E-Way bill’ from the
sub option of“E-Way bill” following screen will open
6. Generating new E-Way Bill
• for generating a new E-Way Bill, the user should have the
Invoice/Bill/Challan document/details in his hand and user should know
the, Transporter Id, through whom he/she is going to move the
consignment or vehicle number through which the consignment is being
moved.
• Select from type of transaction “Outward” or “Inward”
• Then select document type from drop down menu and give the documents
information
• Now the user needs to put items details like description, HSN, Unit, Tax rate
• The user needs to enter the quantity and taxable value of the product
mentioned in the document.
6. Generating new E-Way Bill
• The user shall add multiple products by clicking on +(Plus sign) . Based on
the taxable value and rate of tax, the system will calculate CGST, SGST, IGST
and CESS amount
• Now, the user needs to select the mode of transportation - road, rail, air or
ship and the approximate travelling distance between the selected supplier
(source) to recipient (destination). If the goods are being moved directly by
the user himself, then he can enter the Vehicle Number without entering the
transporter details.
• If a user is carrying out the transportation through a third party, then he
/she will generate the E-Way bill by entering the transporter id, transporter
document number and date given by the transporter.
6. Generating new E-Way Bill
• If the transporter ID is entered, the generated E-Way Bill will be
forwarded to the concerned transporter login account, allowing the
transporter to enter the vehicle number while goods are getting
moved.
• It may be noted that either transporter ID or Vehicle number is
required to generate the E-Way Bill.
• If a transporter is generating the E-Way Bill on behalf of the
consignor/consignee, then the complete E-Way Bill entry form will
be entered by him to generate the E-Way Bill. Here, the system
allows him to enter both the consignor and consignee details
without blocking any column.
6. Generating new E-Way Bill
• Once a request for E-Way Bill is submitted, the system validates the
entered values and pops up appropriate message if there is any
error. Otherwise E-Way Bill in the EWB-01 form will be shown with
the unique 12 digit number.
• The E-Way Bill will not be valid for movement of the goods without
the vehicle entry in the E-Way bill form. Once the vehicle number is
entered, the system will show the validity of the E-Way bill. This
indicates the user to get the goods moved within that valid date and
time. Otherwise the movement of goods becomes illegal. The user
can take the print out of the E-Way Bill from there
 7. Generating Bulk E-Way Bills
• The system enables the user to generate bulk E-Way bills. A bulk E-Way bill
is used when a user needs to generate multiple E-Way Bills at one shot.
• For generating a Bulk E-Way Bill the user needs to have the EWB bulk
convertor or the excel file, which helps the user to convert the multiple e-
Way Bills excel file into a single JSON file.
• To generate a Bulk E-Way Bill, user needs to select the sub option ‘Generate
Bulk’ under the option ‘E-Waybill’. The following screen will be displayed.
 7. Generating Bulk E-Way Bills
• The user has to choose file and select the JSON to be uploaded. Once a JSON
file is from the user’s system, the user needs to upload the same JSON file in
the E-Way Bill portal and can use the file to generate bulk E-Way Bill.

• After processing the JSON file, the system generates the E-Way Bills and
shows the EWB for each request. If it is not possible it will show the error
for each request.
 8. Updating Vehicle Number
• This option can be used to update the vehicle number of the E-Way Bill, if it
has not been entered while generating E-Way Bill or vehicle has been
changed for moved goods because of various reasons like transit movement,
vehicle breakdown etc.
• When the user selects the ‘Update Vehicle No’ sub-option under ‘E-Waybill’
option, the following screen will be displayed.
8. Updating Vehicle Number
• In this form the user needs to check at least one option E-Way
bill No/ Generated Date/Generator GSTIN accordingly.
• Before going for updating vehicle number, the user should have
the E- Way Bill for which the user wants to update vehicle number
and the new vehicle number in hand for the data entry.
• In the vehicle updating form, the user needs to enter the vehicle
number through which the transportation is being done, next the
user enters the from place, the from state, from where the
transportation is being done.
8. Updating Vehicle Number
• The user also needs to give the reason for which the vehicle is being
changed. The system allows the user to select the reason for the
transport change. Next, the user needs to enter the ‘remarks’ field. If
the mode of transportation is rail, air, or ship, then the user needs to
enter the transporter document number instead of the vehicle number.

• Once a request for updating of vehicle number is submitted, the system

validates the entered values and pops up appropriate message if there
is any error. Otherwise the vehicle no is updated instantly and will be
aligned with the concern E-Way Bill.
9. Cancelling E-Way bill
• The provision has been provided to the taxpayer to cancel the E-Way
bill for various reasons like goods are not being moved, incorrect entry
in the E-Way bill entered by him etc.
• Before going for E-Way bill Cancellation, the user should have the e-
Way Bill number in hand which he intends to cancel.
• Next, the user needs to enter the 12 digit E-Way Bill number and select
go. That particular E-Way bill will be displayed, and after giving a
suitable reason for the cancellation of E-Way Bill, the user can cancel
the E-Way bill.
• Once the E-Way Bill is cancelled it’s illegal to use the same.
9. Cancelling E-Way bill
Note:

The E-Way Bill once generated cannot be deleted. However, it can be

cancelled by the generator within 24 hours of generation. If it has been
verified by any empowered officer, then it cannot be cancelled. E-Way
Bill can be cancelled if either goods are not transported or are not
transported as per the details furnished in the E-Way Bill.
10. Managing Sub-Users
Some of the users or taxpayers need to generate the E-Way Bill from
multiple business places or in 2-3 shifts or many numbers of E-Way Bills
under his account. Also, some of the users do not want to manage all the
activities under one username or account. Under this circumstance, he/she
may not be able to manage this with one user name. These tax payers can
use the user management option to create multiple sub-users and assign
them different roles.
Once the user clicks on the sub option ‘Create Sub user’ under the option
user management, the system asks the user to enter the mobile number
and validates the same via the OTP. Once correct OTP is entered the
following screen is displayed.
10. Managing Sub-Users

• The user can create the sub-user by entering a ‘suffix user id’ for
the sub user and shall check the availability of the user id. That is,
if the tax payer’s username is ‘abcdef’ and he is giving suffix as
‘rvk’, then the sub user id will be ‘abcdef_rvk’ is created.

• Then the user needs to enter the name, destination, mobile

number, email id, enabling the user to generate the EWB for all the
offices or for a particular office.
 10. Managing Sub-Users
• The user can authorise the sub user to generate EWB, consolidated
EWB, rejection of EWB, report generation of EWB and updating the
masters from the check boxes given in the screen.

• The system will pop up an error if the entered fields are incorrect
otherwise the system will create a sub-user and send SMS pop up a
message with password to the sub-user.

• The system also gives the option to freeze the sub-user

#Validity of E-Way Bill
#Last but not least
The validity of E-Way bill depends on the distance to be traveled by the
goods.
For a distance of less than 100 Km the E-Way bill will be valid for a day
from the relevant date.
For every 100 Km thereafter, the validity will be additional one day
from the relevant date.
The "relevant date" shall mean the date on which the E-Way bill has
been generated and the period of validity shall be counted from the
time at which the E-Way bill has been generated and each day shall be
counted as twenty-four hours.
 #E-Way bill can also be generated through
SMS.

Remember the documents or details required to generate E-Way Bill

• Invoice/ Bill of Supply/ Challan related to the consignment of goods.
• Transport by road – Transporter ID or Vehicle number.
• Transport by rail, air, or ship – Transporter ID, Transport document number,
and date on the document.
THANK YOU